TMI Blog2023 (7) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Tariff Act, 1975. In view of the Karnataka High Court judgment In favor of the appellant themselves, the issue is no longer res-Integra. Accordingly the appellant is legally entitled for the cenvat credit on the sugar cess paid on import of raw sugar - appeal allowed. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. C L MAHAR Shri, Rahul Patel , General Manager Taxation Shri, R. K. Agarwal , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for cenvat credit. In respect of sugar cess paid as CVD in respect of import of raw sugar. 2. Shri, Rahul Patel, Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 91) ELT 279 (Guj) CESTAT Ahmedabad in the matter of R A Shaikh Paper Mills Pvt Ltd 2008 (228) ELT 89 (Tri - Ahmd) The High Court of Rajasthan in the matter of Cairn Energy India Pvt Ltd 2017 (345) ELT 17 (Raj) 3. Shri, R.K Agarwal, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He placed reliance on the decision of the Guajrat High Court in the case of commissioner Vs. Sahakari Khand Udyog limited (2011) 236 ELT -34 (Guj.). 4. On careful consideration of the submission made by both the sides and perusal on record we find that the only issue to be considered by us in the present case is whether the appellant is entitled for cenvat credit on sugar cess paid as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to refunds and exemptions from duty shall, so far as may be, apply in relation to the levy and collection of the said duty of excise as they apply in relation to the levy and collection of the duty of excise on sugar under that Act. In other words, the provisions of the Central Excise Act and the Rules made thereunder are read into the Act. Levy and collection of cess under the Act is treated as levy and collection of a duty of excise on sugar under the Central Excise Act. ------------------------------------------------------------------------------- 33. Rule 3 of the Cenvat Credit Rules provides that a manufacturer or producer of a final product shall be allowed to take credit of the duty of excise. Therefore, once a duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble, the assessee is liable to pay the additional duty. The Excise Duty on sugar is payable under two enactments, ie (1) Section 3 of Central Excise Act of 1944, at the rate prescribed in the Central Excise Tariff Act, 1985 In addition, the assessee is also liable to pay cess as a duty of excise under the Sugar Cess Act of 1982 On such additional duty or CVD paid at the time of import by the assessee, apart from the Basic Customs Duty, he is entitled to the Cenvat credit in terms of clause (vii) of Rule 3 of Cenval Credit Rules, 2004 5. In view of the above Karnataka High Court judgment In favor of the appellant themselves, the issue is no longer res-Integra. Accordingly the appellant is legally entitled for the cenvat credit on the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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